vs
AXCELIS TECHNOLOGIES INC（ACLS）与OSI SYSTEMS INC（OSIS）财务数据对比。点击上方公司名可切换其他公司
OSI SYSTEMS INC的季度营收约是AXCELIS TECHNOLOGIES INC的1.9倍（$464.1M vs $238.3M），AXCELIS TECHNOLOGIES INC净利率更高（14.4% vs 8.3%，领先6.1%），OSI SYSTEMS INC同比增速更快（10.5% vs -5.6%），OSI SYSTEMS INC自由现金流更多（$55.5M vs $-8.9M），过去两年OSI SYSTEMS INC的营收复合增速更高（7.0% vs -2.8%）
Axcelis Technologies是一家美国半导体设备供应商，1995年成立，总部位于美国马萨诸塞州贝弗利。公司面向全球半导体制造行业，从事半导体生产核心设备的设计、制造及服务，主营产品包括高中电流、高能离子注入系统以及半导体芯片制造用固化系统。
OSI系统公司是总部位于美国加利福尼亚州的企业，主营安全检测系统、医疗设备及光电器件三大业务板块，产品涵盖机场安检X光机、金属探测器、医疗监护与麻醉系统等，旗下拥有Spacelabs Healthcare、Rapiscan Systems、OSI Optoelectronics等子公司，全球员工规模约3180人。
ACLS vs OSIS — 直观对比
营收规模更大
OSIS
是对方的1.9倍
$238.3M
营收增速更快
OSIS
高出16.1%
-5.6%
净利率更高
ACLS
高出6.1%
8.3%
自由现金流更多
OSIS
多$64.4M
$-8.9M
两年增速更快
OSIS
近两年复合增速
-2.8%
损益表 — Q4 FY2025 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $238.3M | $464.1M |
| 净利润 | $34.3M | $38.7M |
| 毛利率 | 47.0% | 32.7% |
| 营业利润率 | 15.2% | 12.7% |
| 净利率 | 14.4% | 8.3% |
| 营收同比 | -5.6% | 10.5% |
| 净利润同比 | -31.3% | 2.3% |
| 每股收益（稀释后） | $1.11 | $2.22 |
绿色 = 该指标领先。财年不对齐时期间可能不同
8季度营收与利润趋势
并排季度历史对比，按日历期对齐，财年错位的公司也能正确匹配
营收ACLSOSIS
| Q4 25 | $238.3M | $464.1M | ||
| Q3 25 | $213.6M | $384.6M | ||
| Q2 25 | $194.5M | $505.0M | ||
| Q1 25 | $192.6M | $444.4M | ||
| Q4 24 | $252.4M | $419.8M | ||
| Q3 24 | $256.6M | $344.0M | ||
| Q2 24 | $256.5M | $480.9M | ||
| Q1 24 | $252.4M | $405.4M |
净利润ACLSOSIS
| Q4 25 | $34.3M | $38.7M | ||
| Q3 25 | $26.0M | $20.6M | ||
| Q2 25 | $31.4M | $52.7M | ||
| Q1 25 | $28.6M | $41.1M | ||
| Q4 24 | $50.0M | $37.8M | ||
| Q3 24 | $48.6M | $17.9M | ||
| Q2 24 | $50.9M | $44.7M | ||
| Q1 24 | $51.6M | $34.0M |
毛利率ACLSOSIS
| Q4 25 | 47.0% | 32.7% | ||
| Q3 25 | 41.6% | 32.0% | ||
| Q2 25 | 44.9% | 33.3% | ||
| Q1 25 | 46.1% | 33.8% | ||
| Q4 24 | 46.0% | 35.1% | ||
| Q3 24 | 42.9% | 35.3% | ||
| Q2 24 | 43.8% | 32.1% | ||
| Q1 24 | 46.0% | 33.6% |
营业利润率ACLSOSIS
| Q4 25 | 15.2% | 12.7% | ||
| Q3 25 | 11.7% | 8.6% | ||
| Q2 25 | 14.9% | 14.5% | ||
| Q1 25 | 15.1% | 12.7% | ||
| Q4 24 | 21.6% | 13.8% | ||
| Q3 24 | 18.3% | 8.8% | ||
| Q2 24 | 20.6% | 13.1% | ||
| Q1 24 | 22.4% | 12.7% |
净利率ACLSOSIS
| Q4 25 | 14.4% | 8.3% | ||
| Q3 25 | 12.2% | 5.3% | ||
| Q2 25 | 16.1% | 10.4% | ||
| Q1 25 | 14.8% | 9.3% | ||
| Q4 24 | 19.8% | 9.0% | ||
| Q3 24 | 18.9% | 5.2% | ||
| Q2 24 | 19.8% | 9.3% | ||
| Q1 24 | 20.4% | 8.4% |
每股收益（稀释后）ACLSOSIS
| Q4 25 | $1.11 | $2.22 | ||
| Q3 25 | $0.83 | $1.18 | ||
| Q2 25 | $0.98 | $3.04 | ||
| Q1 25 | $0.88 | $2.40 | ||
| Q4 24 | $1.54 | $2.22 | ||
| Q3 24 | $1.49 | $1.05 | ||
| Q2 24 | $1.55 | $2.57 | ||
| Q1 24 | $1.57 | $1.95 |
资产负债表与财务实力
最新季度各公司的流动性、杠杆与账面价值一览
| 指标 | | |
|---|---|---|
| 现金及短期投资手头流动性 | $374.3M | $336.7M |
| 总债务越低越好 | — | $1.0B |
| 股东权益账面价值 | $1.0B | $845.5M |
| 总资产 | $1.4B | $2.5B |
| 负债/权益比越低杠杆越低 | — | 1.19× |
8季度趋势，按日历期对齐
现金及短期投资ACLSOSIS
| Q4 25 | $374.3M | $336.7M | ||
| Q3 25 | $449.6M | $124.4M | ||
| Q2 25 | $549.8M | $106.4M | ||
| Q1 25 | $587.1M | $95.8M | ||
| Q4 24 | $571.3M | $101.6M | ||
| Q3 24 | $579.4M | $85.1M | ||
| Q2 24 | $548.3M | $95.4M | ||
| Q1 24 | $530.2M | $101.4M |
总债务ACLSOSIS
| Q4 25 | — | $1.0B | ||
| Q3 25 | — | $442.2M | ||
| Q2 25 | — | $471.6M | ||
| Q1 25 | — | $473.2M | ||
| Q4 24 | — | $474.8M | ||
| Q3 24 | — | $476.3M | ||
| Q2 24 | — | $137.6M | ||
| Q1 24 | — | — |
股东权益ACLSOSIS
| Q4 25 | $1.0B | $845.5M | ||
| Q3 25 | $1.0B | $946.0M | ||
| Q2 25 | $1.0B | $951.1M | ||
| Q1 25 | $1.0B | $879.3M | ||
| Q4 24 | $1.0B | $825.8M | ||
| Q3 24 | $975.6M | $786.5M | ||
| Q2 24 | $934.9M | $863.5M | ||
| Q1 24 | $901.7M | $813.4M |
总资产ACLSOSIS
| Q4 25 | $1.4B | $2.5B | ||
| Q3 25 | $1.4B | $2.3B | ||
| Q2 25 | $1.3B | $2.2B | ||
| Q1 25 | $1.3B | $2.1B | ||
| Q4 24 | $1.3B | $2.1B | ||
| Q3 24 | $1.3B | $2.1B | ||
| Q2 24 | $1.3B | $1.9B | ||
| Q1 24 | $1.3B | $1.8B |
负债/权益比ACLSOSIS
| Q4 25 | — | 1.19× | ||
| Q3 25 | — | 0.47× | ||
| Q2 25 | — | 0.50× | ||
| Q1 25 | — | 0.54× | ||
| Q4 24 | — | 0.57× | ||
| Q3 24 | — | 0.61× | ||
| Q2 24 | — | 0.16× | ||
| Q1 24 | — | — |
现金流与资本效率
扣除再投资后实际产生的现金。现金流比净利润更难造假
| 指标 | | |
|---|---|---|
| 经营现金流最新季度 | $-6.6M | $62.2M |
| 自由现金流经营现金流 - 资本支出 | $-8.9M | $55.5M |
| 自由现金流率自由现金流/营收 | -3.7% | 12.0% |
| 资本支出强度资本支出/营收 | 1.0% | 1.4% |
| 现金转化率经营现金流/净利润 | -0.19× | 1.61× |
| 过去12个月自由现金流最近4个季度 | $107.0M | $137.2M |
8季度趋势，按日历期对齐
经营现金流ACLSOSIS
| Q4 25 | $-6.6M | $62.2M | ||
| Q3 25 | $45.4M | $17.1M | ||
| Q2 25 | $39.7M | $562.0K | ||
| Q1 25 | $39.8M | $81.6M | ||
| Q4 24 | $12.8M | $52.5M | ||
| Q3 24 | $45.7M | $-37.2M | ||
| Q2 24 | $40.1M | $-29.0M | ||
| Q1 24 | $42.2M | $-52.1M |
自由现金流ACLSOSIS
| Q4 25 | $-8.9M | $55.5M | ||
| Q3 25 | $43.3M | $10.1M | ||
| Q2 25 | $37.7M | $-5.6M | ||
| Q1 25 | $34.8M | $77.1M | ||
| Q4 24 | $8.1M | $47.1M | ||
| Q3 24 | $41.8M | $-44.9M | ||
| Q2 24 | $38.1M | $-37.5M | ||
| Q1 24 | $40.6M | $-57.0M |
自由现金流率ACLSOSIS
| Q4 25 | -3.7% | 12.0% | ||
| Q3 25 | 20.3% | 2.6% | ||
| Q2 25 | 19.4% | -1.1% | ||
| Q1 25 | 18.1% | 17.4% | ||
| Q4 24 | 3.2% | 11.2% | ||
| Q3 24 | 16.3% | -13.0% | ||
| Q2 24 | 14.8% | -7.8% | ||
| Q1 24 | 16.1% | -14.1% |
资本支出强度ACLSOSIS
| Q4 25 | 1.0% | 1.4% | ||
| Q3 25 | 0.9% | 1.8% | ||
| Q2 25 | 1.0% | 1.2% | ||
| Q1 25 | 2.6% | 1.0% | ||
| Q4 24 | 1.8% | 1.3% | ||
| Q3 24 | 1.5% | 2.2% | ||
| Q2 24 | 0.8% | 1.8% | ||
| Q1 24 | 0.6% | 1.2% |
现金转化率ACLSOSIS
| Q4 25 | -0.19× | 1.61× | ||
| Q3 25 | 1.75× | 0.83× | ||
| Q2 25 | 1.27× | 0.01× | ||
| Q1 25 | 1.39× | 1.98× | ||
| Q4 24 | 0.26× | 1.39× | ||
| Q3 24 | 0.94× | -2.07× | ||
| Q2 24 | 0.79× | -0.65× | ||
| Q1 24 | 0.82× | -1.53× |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
业务分部营收拆解
ACLS
| Products | $224.6M | 94% |
| Services | $13.7M | 6% |
OSIS
| Security Division | $334.7M | 72% |
| Optoelectronics And Manufacturing Division | $92.8M | 20% |
| Healthcare Division | $36.5M | 8% |
